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TMI Blog2024 (8) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... e and no demand of service tax is raised against the appellant under Works Contract Service in view of the decision of the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] , wherein the Hon ble Apex Court has observed ' the finding that Section 67 of the Finance Act, which speaks of gross amount charged , only speaks of the gross amount charged for service provided and not the gross amount of the works contract as a whole from which various deductions have to be made to arrive at the service element in the said contract.' For the period prior to 01.06.2007, no service tax is payable by the appellant as the Works Contract Service came i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period 2005-06 to 2009-10, they had short paid by wrongly availing the benefit of Notification No.18/2005-ST dated 07.06.2005 and Notification No.01/2006-ST dated 01.03.2006 as applicable during the relevant period. It was alleged that the appellant was carrying the finishing goods, like, painting, walltilling, fixation of aluminium doors and windows etc.. Therefore, they are not entitled to get the benefit of the said Notification. In view of this, a show-cause notice was issued to the appellant during the period 2005-06 to 2009-10 on 04.10.2010 by invoking extended period of limitation. The matter was adjudicated. The demand of service tax was confirmed. Against the said order, the appellant is before us. 3. Today, when the matter was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65(105) which defines taxable service as any service provided . All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. It will also be noticed that no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of this, we hold that for the period prior to 01.06.2007, no service tax is payable by the appellant as the Works Contract Service came into effect w.e.f. 01.06.2007 and for rest of the demand, no demand has been raised against the appellant under the category of Works Contract Service . No service tax is payable by the appellant. Therefore, whatever service tax paid by the appellant during the impugned period, the same is appropriated and no further demand is sustainable against the appellant on account of short payment or non-payment of service tax by the appellant. 8. In view of this, the differential demands of service tax confirmed against the appellant are set aside. Consequently, no penalty is imposable on the appellant. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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